House of Representatives
Tax Laws Amendment (2011 Measures No. 8) Bill 2011
Pay As You Go Withholding Non-compliance Tax Bill 2011
Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Index
Tax Laws Amendment (2011 Measures No. 8) Bill 2011
Schedule 1: Commissioner's discretion for primary production concessions
| Bill reference | Paragraph number |
|---|---|
| Item 1, paragraph 385-163(3)(a) | 1.17 |
| Item 1, paragraph 385-163(4)(b) and subsection 385-163(5) | 1.16 |
| Item 1, subsection 385-163(6) | 1.18 |
| Item 1, subsection 385-163(7) | 1.19 |
| Item 2 | 1.20 |
| Item 2, subsections 385-163(4) and (5) | 1.13 |
| Item 2, paragraph 385-163(4)(a) | 1.14 |
Schedule 2: Clarifying the taxing point for Petroleum Resource Rent Tax
| Bill reference | Paragraph number |
|---|---|
| Items 1 and 2, section 2, definition of 'marketable petroleum commodity' | 2.30, 2.34 |
| Item 2, section 2, definition of 'marketable petroleum commodity' | 2.41 |
| Item 3 | 2.44 |
Schedule 3: Companies non-compliance with PAYG withholding and superannuation guarantee obligations
| Bill reference | Paragraph number |
|---|---|
| Item 1, subsection 8AAZL(4) of the TAA 1953 | 3.171 |
| Items 2 to 5 and 55 to 57, subsections 269-20(2), (4) and 269-25(1) and section 269-25 in Schedule 1 to the TAA 1953 | 3.60 |
| Items 4, 5 and 55 to 57, subsection 269-25(1) and section 269-25 | 3.57 |
| Item 5, subsection 269-25(1) in Schedule 1 to the TAA 1953 | 3.69 |
| Item 5, item 2 in the table in subsection 269-25(1) in Schedule 1 to the TAA 1953 | 3.73, 3.74 |
| Items 5, 43, 44 and 55, subsections 268-10(1), (1A), (3) and 269-25(1) in Schedule 1 to the TAA 1953 | 3.70 |
| Items 5, 54 and 55, subsections 269-10(3) and 269-25(1) in Schedule 1 to the TAA 1953 | 3.62 |
| Items 5 and 55, subsection 269-25(1) in Schedule 1 to the TAA 1953 | 3.58, 3.61, 3.71 |
| Item 6, subsections 269-35(1) and (2) in Schedule 1 to the TAA 1953 | 3.46 |
| Item 6, subsections 269-35(1) to (4A) in Schedule 1 to the TAA 1953 | 3.45 |
| Item 6, subsection 269-35(2) in Schedule 1 to the TAA 1953 | 3.48 |
| Item 6, subsections 269-35(2) and (3) in Schedule 1 to the TAA 1953 | 3.50 |
| Item 6, subsection 269-35(3) in Schedule 1 to the TAA 1953 | 3.49 |
| Item 6, subsections 269-35(4) and (4A) in Schedule 1 to the TAA 1953 | 3.51 |
| Item 6, subparagraph 269-35(4A)(a)(i) in Schedule 1 to the TAA 1953 | 3.54 |
| Item 6, subparagraph 269-35(4A)(a)(ii) in Schedule 1 to the TAA 1953 | 3.53 |
| Items 7, 8 and 11 | 3.164 |
| Item 8 | 3.165 |
| Items 9 and 10, subsection 269-30(2) and section 269-30 in Schedule 1 to the TAA 1953 | 3.59, 3.64 |
| Item 12, subsection 86-40(2) of the ITAA 1997 | 3.169 |
| Item 13, subsection 995-1(1) of the ITAA 1997 | 3.79 |
| Items 14 and 16, subsection 8AAB(4) of the TAA 1953 and section 18-150 in Schedule 1 to the TAA 1953 | 3.91, 3.122 |
| Items 15 and 16, sections 18-5 and 18-120 in Schedule 1 to the TAA 1953 | 3.83 |
| Item 16, section 18-51 and subsection 18-160(4) in Schedule 1 to the TAA 1953 | 3.160 |
| Item 16, sections 18-125 and 18-135 | 3.78 |
| Item 16, sections 18-125 and 18-135 in Schedule 1 to the TAA 1953 | 3.81 |
| Item 16, paragraphs 18-125(1)(a) to (c) in Schedule 1 to the TAA 1953 | 3.84 |
| Item 16, paragraph 18-125(1)(c) in Schedule 1 to the TAA 1953 | 3.85 |
| Item 16, paragraph 18-125(1)(d) in Schedule 1 to the TAA 1953 | 3.86 |
| Item 16, subsection 18-125(2) in Schedule 1 to the TAA 1953 | 3.87 |
| Item 16, subsection 18-125(3) in Schedule 1 to the TAA 1953 | 3.89 |
| Item 16, section 18-130 and paragraph 18-185(c) in Schedule 1 to the TAA 1953 | 3.95 |
| Item 16, section 18-130 in Schedule 1 to the TAA 1953 | 3.92 |
| Item 16, subsection 18-130(2) in Schedule 1 to the TAA 1953 | 3.94 |
| Item 16, subsections 18-130(2) and (6) in Schedule 1 to the TAA 1953 | 3.93 |
| Item 16, paragraph 18-130(2)(b) in Schedule 1 to the TAA 1953 | 3.98, 3.99 |
| Item 16, subsection 18-130(3) in Schedule 1 to the TAA 1953 | 3.102 |
| Item 16, subsection 18-130(4) in Schedule 1 to the TAA 1953 | 3.103 |
| Item 16, paragraphs 18-130(5)(a) and (c) in Schedule 1 to the TAA 1953 | 3.104 |
| Item 16, paragraphs 18-130(5)(b) and (c) in Schedule 1 to the TAA 1953 | 3.105 |
| Item 16, paragraphs 135(1)(a) to (c) in Schedule 1 to the TAA 1953 | 3.107 |
| Item 16, paragraph 18-135(1)(a) in Schedule 1 to the TAA 1953 | 3.108 |
| Item 16, paragraph 18-135(1)(c) in Schedule 1 to the TAA 1953 | 3.109 |
| Item 16, paragraphs 18-135(1)(d) and 3(a) in Schedule 1 to the TAA 1953 | 3.113 |
| Item 16, paragraph 18-135(1)(d) and subsection 18-135(6) in Schedule 1 to the TAA 1953 | 3.118 |
| Item 16, subsection 18-135(2) in Schedule 1 to the TAA 1953 | 3.110 |
| Item 16, paragraph 18-135(2)(b) in Schedule 1 to the TAA 1953 | 3.111 |
| Item 16, paragraph 18-135(3)(b) and subsection 18-135(4) in Schedule 1 to the TAA 1953 | 3.114 |
| Item 16, paragraph 18-135(3)(b) in Schedule 1 to the TAA 1953 | 3.116 |
| Item 16, subsection 18-135(5) in Schedule 1 to the TAA 1953 | 3.115 |
| Item 16, subsection 18-135(7) in Schedule 1 to the TAA 1953 | 3.120 |
| Item 16, section 18-140 in Schedule 1 to the TAA 1953 | 3.82 |
| Item 16, subsection 18-140(1) in Schedule 1 to the TAA 1953 | 3.123 |
| Item 16, subsection 18-140(2) in Schedule 1 to the TAA 1953 | 3.127 |
| Item 16, subsection 18-140(3) in Schedule 1 to the TAA 1953 | 3.124, 3.125 |
| Item 16, subsection 18-140(4) in Schedule 1 to the TAA 1953 | 3.126 |
| Item 16, subsections 18-140(5) to 18-140(7) in Schedule 1 to the TAA 1953 | 3.131 |
| Item 16, subsection 18-140(5) and paragraph 18-140(6)(a) in Schedule 1 to the TAA 1953 | 3.132 |
| Item 16, subsection 18-140(7) in Schedule 1 to the TAA 1953 | 3.135 |
| Item 16, subsection 18-140(5) and paragraph 18-140(6)(b) in Schedule 1 to the TAA 1953 | 3.134 |
| Item 16, sections 18-145 to 18-155 in Schedule 1 to the TAA 1953 | 3.130 |
| Item 16, subsection 18-155(1) in Schedule 1 to the TAA 1953 | 3.129 |
| Item 16, subsection 18-155(2) in Schedule 1 to the TAA 1953 | 3.128 |
| Item 16, section 18-160 in Schedule 1 to the TAA 1953 | 3.159 |
| Item 16, section 18-165 in Schedule 1 to the TAA 1953 | 3.137 |
| Item 16, sections 18-170, 18-175 and 18-180 in Schedule 1 to the TAA 1953 | 3.146 |
| Item 16, subsection 18-170(1) in Schedule 1 to the TAA 1953 | 3.140 |
| Item 16, subsections 18-170(2) and (3) in Schedule 1 to the TAA 1953 | 3.141 |
| Item 16, subsections 18-170(4) and (5) in Schedule 1 to the TAA 1953 | 3.142 |
| Item 16, subsection 18-170(4) in Schedule 1 to the TAA 1953 | 3.145 |
| Item 16, subsections 18-170(6) and (7) in Schedule 1 to the TAA 1953 | 3.144 |
| Item 16, section 18-175 in Schedule 1 to the TAA 1953 | 3.139 |
| Item 16, paragraphs 18-185(a) and (d) in Schedule 1 to the TAA 1953 | 3.154 |
| Item 16, paragraph 18-185(b) in Schedule 1 to the TAA 1953 | 3.151 |
| Item 16, paragraph 18-185(c) in Schedule 1 to the TAA 1953 | 3.153 |
| Item 16, paragraph 18-185(2)(a) in Schedule 1 to the TAA 1953 | 3.97 |
| Item 16, paragraph 18-185(6) in Schedule 1 to the TAA 1953 | 3.152 |
| Item 16, section 18-190 in Schedule 1 to the TAA 1953 | 3.156 |
| Items 16 and 17, subsection 250-10(2) and section 18-145 in Schedule 1 to the TAA 1953 | 3.90, 3.121 |
| Items 18 and 22 to 24, paragraph 3(1)(cab), subsection 10(2) and sections 3C and 10 of the Taxation ( Interest on Overpayments and Early Payments ) Act 1983 | 3.106 |
| Items 19 to 21, subsections 3(1) and (3) of the Taxation ( Interest on Overpayments and Early Payments ) Act 1983 | 3.150 |
| Item 25 | 3.167 |
| Items 26 to 36 | 3.168 |
| Items 37 and 50, subsections 63A(3) and (4) of the SGA Act 1992 | 3.22, 3.23 |
| Items 38 to 44 and 53, subsections 268-10(1), (1A) and (3), item 4 in the table in subsection 269-10(1) and sections 268-1 and 268-5 in Schedule 1 to the TAA 1953 | 3.37 |
| Item 43, subsection 268-10(1A) in Schedule 1 to the TAA 1953 | 3.39 |
| Items 43, 44 and 53, subsections 268-10(1) and (3) and items 4 and 5 in the table in subsection 269-10(1) in Schedule 1 to the TAA 1953 | 3.27 |
| Item 44, subsection 268-75(1) in Schedule 1 to the TAA 1953 | 3.41 |
| Item 46, subsection 268-90(2) in Schedule 1 to the TAA 1953 | 3.42 |
| Item 47, subsection 268-90(2A) in Schedule 1 to the TAA 1953 | 3.44 |
| Items 48, 49 and 58 | 3.166 |
| Items 51 to 53, paragraph 269-5(a), subsection 269-10(1) and section 269-1 in Schedule 1 to the TAA 1953 | 3.25 |
| Items 53 and 54, subsections 269-10(1) and (3) in Schedule 1 to the TAA 1953 | 3.34 |
| Item 54, subsection 269-10(3) in Schedule 1 to the TAA 1953 | 3.33 |
Schedule 4: Consequential amendments for taxation of gaseous fuels
| Bill reference | Paragraph number |
|---|---|
| Clause 2, table item 7 | 4.10 |
| Items 1 to 3 | 4.8 |
| Item 4, section 77L of the Excise Act 1901 | 4.5 |
| Item 5 | 4.6 |
| Items 6 and 7 | 4.9 |
| Item 7 | 4.13 |
| Item 8 | 4.12 |
Pay As You Go Withholding Non-compliance Tax Bill 2011
| Bill reference | Paragraph number |
|---|---|
| Clauses 1 to 4 | 3.79 |